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There is an immense public health concern about the effects of binge drinking across the Western world, in particular about British youth on holiday abroad. While existing…
There is an immense public health concern about the effects of binge drinking across the Western world, in particular about British youth on holiday abroad. While existing UK research has shed some light on binge drinking and its consequences, this has largely been restricted to surveys. Therefore, an analysis of the social context of British youth and binge drinking abroad currently remains absent. This article attempts to fill that gap by offering an insight into the social context of binge drinking in a holiday resort in Ibiza. It is based on ethnographic fieldwork and makes use of one field note to highlight what Hunt and colleagues (2010) refer to as ‘important relationships between youth, pleasure and context’, to explore the social interactions of binge‐drinking British youth abroad.
Through the application of Hirst’s “forms of knowledge” theory, it is shown that the Shakers’ nineteenth century management principles had many similarities to Deming’s…
Through the application of Hirst’s “forms of knowledge” theory, it is shown that the Shakers’ nineteenth century management principles had many similarities to Deming’s tenets. For example, Shakers were committed to perfection in work, taking their time in pursuit of quality. Training was accomplished through sharing community expertise, apprenticing, and rotating jobs. Also, equality and cooperation were encouraged among the “brothers” and “sisters.” This example of management history research provides a baseline from which management concepts can be understood and potential mistakes avoided.
While management is considered relatively immature compared to other social sciences, for over half the lifespan of the discipline, the field has been bombarded with…
While management is considered relatively immature compared to other social sciences, for over half the lifespan of the discipline, the field has been bombarded with “fads”. For the purposes of this manuscript, fads are defined as “managerial interventions which appear to be innovative, rational, and functional and are aimed at encouraging better organizational performance”. This definition draws on and integrates a number of theorists’ conceptualizations of fads. Notably, however, there is some point at which a fad sufficiently demonstrates its effectiveness in numerous and diverse settings to warrant an evolution from fad status to something which implies more permanence. This issue is addressed in a theoretical model which traces the process of fad adoption using historical bibliometric data. The model offers propositions concerning the precursors, moderators, and outcomes of adoption.
This article focuses on the role of accounting performance measurement in the creation of public value in the context of the network associated with the justice portfolio…
This article focuses on the role of accounting performance measurement in the creation of public value in the context of the network associated with the justice portfolio within the Australian Commonwealth.
We use concepts of bonding and bridging social capital to theorize the use of performance measurement in government networks.
We find that there is relatively little use of performance measures that reported network level performance and the primary emphasis was on building social capital with funders rather than across network partner agencies. We therefore conclude that existing Australian public sector performance measurement practices are not supportive of intra-governmental networks and therefore the notion that improvement in performance measurement will deliver public value needs further reflection.
The research scope is restricted to governmental network performance measures from a justice portfolio budget perspective. Despite the focused attention of the research, the application of the findings has relevance across all government portfolios and broader public management more generally.
Despite calls for accountability and governance innovation where public value is delivered across organizational boundaries through dependency and collaboration, the case environment offers little evidence that forms of performance measurement over the period examined recognize this practicality. The research primarily adds considerable weight to the argument that the delivery of public value by networks requires an evolution in accountability and performance reporting away from traditional institutional forms of performance representation.
The research is highly novel in its unveiling and examination of contemporary performance measurement reporting from a network perspective.
To summarize and explain the US Securities and Exchange Commission’s (Commission) recent report of investigation cautioning public companies to consider cyber-related…
To summarize and explain the US Securities and Exchange Commission’s (Commission) recent report of investigation cautioning public companies to consider cyber-related threats when designing and implementing internal accounting controls.
Explains that the Commission’s report arose out of a Commission enforcement investigation into the internal accounting controls of nine unidentified public companies that were victims of email scams, explains that the Commission issued the report to emphasize that cybersecurity remains a high priority for the Commission and the report should serve as a reminder that all public companies need to consider cyber-related threats when devising and maintaining internal accounting controls and provides practical considerations for public companies to consider in light of the Commission’s report.
Public companies should assume that the Commission is actively monitoring all areas related to cybersecurity, including corporate disclosures of cyber-related incidents and also whether companies have established policies, procedures, and internal controls in place to ensure cyber-related incidents are prevented. Given that assumption, public companies should take prompt steps to assess and, if appropriate, improve internal accounting controls, disclosure controls, and cyber-related policies and procedures to address the risk of cyber-related incidents.
Practical guidance from experienced securities lawyers.
The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.
The methodology takes the form of a prose article and accompanying fictional poem.
Accounting conferences gather many different voices and points of view, but with a degree of commonality in themes.
The paper encourages the use of creative expression to represent areas of research and enquiry.
A review of some of the proceedings of a major conference is structured in a novel manner, combining the use of the cento (a composite, “found” poem) with prose.